Finance Act 2025
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Change 1
68 Rates of vehicle excise duty for rigid goods vehicles with trailers
(1) In paragraph 10 of Schedule 1 to VERA 1994 (supplement to annual rate of duty for rigid goods vehicles with trailers), in sub-paragraph (6), for the Tables 1 to 6 substitute— Table 1 Vehicles with road-friendly suspension and 2 axles Vehicle excise duty band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 27,000 | 238 B(T) | 12,000 | - | - | 33,000 | 306 B(T) | 12,000 | - | 33,000 | 36,000 | 416 B(T) | 12,000 | - | 36,000 | 38,000 | 331 B(T) | 12,000 | - | 38,000 | - | 460 D(T) | 4,000 | 12,000 | - | 30,000 | 378 D(T) | 12,000 | - | - | 38,000 | 446 D(T) | 12,000 | - | 38,000 | - | 460 Table 2 Vehicles with road-friendly suspension and 3 axles Vehicle excise duty band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 33,000 | 238 B(T) | 12,000 | - | - | 38,000 | 306 B(T) | 12,000 | - | 38,000 | 40,000 | 406 B(T) | 12,000 | - | 40,000 | - | 306 C(T) | 4,000 | 12,000 | - | 35,000 | 316 C(T) | 12,000 | - | - | 38,000 | 383 C(T) | 12,000 | - | 38,000 | 40,000 | 406 C(T) | 12,000 | - | 40,000 | - | 383 D(T) | 4,000 | 10,000 | - | 33,000 | 378 D(T) | 4,000 | 10,000 | 33,000 | 36,000 | 416 D(T) | 10,000 | 12,000 | - | 38,000 | 378 D(T) | 12,000 | - | - | - | 446 Table 3 Vehicles with road-friendly suspension and 4 or more axles Vehicle excise duty band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 35,000 | 238 B(T) | 12,000 | - | - | - | 306 C(T) | 4,000 | 12,000 | - | 37,000 | 316 C(T) | 12,000 | - | - | - | 383 D(T) | 4,000 | 12,000 | - | 39,000 | 378 D(T) | 12,000 | - | - | - | 446 E(T) | 4,000 | 12,000 | - | - | 555 E(T) | 12,000 | - | - | - | 622 Table 4 Vehicles without road-friendly suspension with 2 axles Vehicle excise duty band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 27,000 | 238 B(T) | 12,000 | - | - | 31,000 | 306 B(T) | 12,000 | - | 31,000 | 33,000 | 416 B(T) | 12,000 | - | 33,000 | 36,000 | 631 B(T) | 12,000 | - | 36,000 | 38,000 | 460 B(T) | 12,000 | - | 38,000 | - | 626 D(T) | 4,000 | 12,000 | - | 30,000 | 378 D(T) | 12,000 | - | - | 33,000 | 446 D(T) | 12,000 | - | 33,000 | 36,000 | 631 D(T) | 12,000 | - | 36,000 | 38,000 | 460 D(T) | 12,000 | - | 38,000 | - | 626 Table 5 Vehicles without road-friendly suspension with 3 axles Vehicle excise duty band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 10,000 | - | 29,000 | 238 B(T) | 4,000 | 10,000 | 29,000 | 31,000 | 300 B(T) | 10,000 | 12,000 | - | 33,000 | 238 B(T) | 12,000 | - | - | 36,000 | 306 B(T) | 12,000 | - | 36,000 | 38,000 | 406 B(T) | 12,000 | - | 38,000 | - | 562 C(T) | 4,000 | 10,000 | - | 31,000 | 316 C(T) | 4,000 | 10,000 | 31,000 | 33,000 | 416 C(T) | 10,000 | 12,000 | - | 35,000 | 316 C(T) | 12,000 | - | - | 36,000 | 383 C(T) | 12,000 | - | 36,000 | 38,000 | 406 C(T) | 12,000 | - | 38,000 | - | 562 D(T) | 4,000 | 10,000 | - | 31,000 | 378 D(T) | 4,000 | 10,000 | 31,000 | 33,000 | 416 D(T) | 4,000 | 10,000 | 33,000 | 35,000 | 631 D(T) | 10,000 | 12,000 | - | 36,000 | 378 D(T) | 10,000 | 12,000 | 36,000 | 37,000 | 406 D(T) | 12,000 | - | - | 38,000 | 446 D(T) | 12,000 | - | 38,000 | - | 562 Table 6 Vehicles without road-friendly suspension with 4 or more axles Vehicle excise duty band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 35,000 | 238 B(T) | 12,000 | - | - | - | 306 C(T) | 4,000 | 12,000 | - | 37,000 | 316 C(T) | 12,000 | - | - | - | 383 D(T) | 4,000 | 10,000 | - | 36,000 | 378 D(T) | 4,000 | 10,000 | 36,000 | 37,000 | 460 D(T) | 10,000 | 12,000 | - | 39,000 | 378 D(T) | 12,000 | - | - | - | 446 E(T) | 4,000 | 10,000 | - | 38,000 | 555 E(T) | 4,000 | 10,000 | 38,000 | - | 626 E(T) | 10,000 | 12,000 | - | - | 555 (2) In that paragraph, in sub-paragraph (7), for “£609” substitute “£631”. (3) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2025.
68 Rates of vehicle excise duty for rigid goods vehicles with trailers
(1) In paragraph 10 of Schedule 1 to VERA 1994 (supplement to annual rate of duty for rigid goods vehicles with trailers), in sub-paragraph (6), for the Tables 1 to 6 substitute— Table 1 Vehicles with road-friendly suspension and 2 axles Vehicle excise duty band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 27,000 | 238 B(T) | 12,000 | - | - | 33,000 | 306 B(T) | 12,000 | - | 33,000 | 36,000 | 416 B(T) | 12,000 | - | 36,000 | 38,000 | 331 B(T) | 12,000 | - | 38,000 | - | 460 D(T) | 4,000 | 12,000 | - | 30,000 | 378 D(T) | 12,000 | - | - | 38,000 | 446 D(T) | 12,000 | - | 38,000 | - | 460 Table 2 Vehicles with road-friendly suspension and 3 axles Vehicle excise duty band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 33,000 | 238 B(T) | 12,000 | - | - | 38,000 | 306 B(T) | 12,000 | - | 38,000 | 40,000 | 406 B(T) | 12,000 | - | 40,000 | - | 306 C(T) | 4,000 | 12,000 | - | 35,000 | 316 C(T) | 12,000 | - | - | 38,000 | 383 C(T) | 12,000 | - | 38,000 | 40,000 | 406 C(T) | 12,000 | - | 40,000 | - | 383 D(T) | 4,000 | 10,000 | - | 33,000 | 378 D(T) | 4,000 | 10,000 | 33,000 | 36,000 | 416 D(T) | 10,000 | 12,000 | - | 38,000 | 378 D(T) | 12,000 | - | - | - | 446 Table 3 Vehicles with road-friendly suspension and 4 or more axles Vehicle excise duty band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 35,000 | 238 B(T) | 12,000 | - | - | - | 306 C(T) | 4,000 | 12,000 | - | 37,000 | 316 C(T) | 12,000 | - | - | - | 383 D(T) | 4,000 | 12,000 | - | 39,000 | 378 D(T) | 12,000 | - | - | - | 446 E(T) | 4,000 | 12,000 | - | - | 555 E(T) | 12,000 | - | - | - | 622 Table 4 Vehicles without road-friendly suspension with 2 axles Vehicle excise duty band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 27,000 | 238 B(T) | 12,000 | - | - | 31,000 | 306 B(T) | 12,000 | - | 31,000 | 33,000 | 416 B(T) | 12,000 | - | 33,000 | 36,000 | 631 B(T) | 12,000 | - | 36,000 | 38,000 | 460 B(T) | 12,000 | - | 38,000 | - | 626 D(T) | 4,000 | 12,000 | - | 30,000 | 378 D(T) | 12,000 | - | - | 33,000 | 446 D(T) | 12,000 | - | 33,000 | 36,000 | 631 D(T) | 12,000 | - | 36,000 | 38,000 | 460 D(T) | 12,000 | - | 38,000 | - | 626 Table 5 Vehicles without road-friendly suspension with 3 axles Vehicle excise duty band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 10,000 | - | 29,000 | 238 B(T) | 4,000 | 10,000 | 29,000 | 31,000 | 300 B(T) | 10,000 | 12,000 | - | 33,000 | 238 B(T) | 12,000 | - | - | 36,000 | 306 B(T) | 12,000 | - | 36,000 | 38,000 | 406 B(T) | 12,000 | - | 38,000 | - | 562 C(T) | 4,000 | 10,000 | - | 31,000 | 316 C(T) | 4,000 | 10,000 | 31,000 | 33,000 | 416 C(T) | 10,000 | 12,000 | - | 35,000 | 316 C(T) | 12,000 | - | - | 36,000 | 383 C(T) | 12,000 | - | 36,000 | 38,000 | 406 C(T) | 12,000 | - | 38,000 | - | 562 D(T) | 4,000 | 10,000 | - | 31,000 | 378 D(T) | 4,000 | 10,000 | 31,000 | 33,000 | 416 D(T) | 4,000 | 10,000 | 33,000 | 35,000 | 631 D(T) | 10,000 | 12,000 | - | 36,000 | 378 D(T) | 10,000 | 12,000 | 36,000 | 37,000 | 406 D(T) | 12,000 | - | - | 38,000 | 446 D(T) | 12,000 | - | 38,000 | - | 562 Table 6 Vehicles without road-friendly suspension with 4 or more axles Vehicle excise duty band | Plated gross weight of trailer | Total weight | Rate (1) | (2) | (3) | (4) | (5) | (6) Exceeding (kgs) | Not exceeding (kgs) | Exceeding (kgs) | Not exceeding (kgs) | £ B(T) | 4,000 | 12,000 | - | 35,000 | 238 B(T) | 12,000 | - | - | - | 306 C(T) | 4,000 | 12,000 | - | 37,000 | 316 C(T) | 12,000 | - | - | - | 383 D(T) | 4,000 | 10,000 | - | 36,000 | 378 D(T) | 4,000 | 10,000 | 36,000 | 37,000 | 460 D(T) | 10,000 | 12,000 | - | 39,000 | 378 D(T) | 12,000 | - | - | - | 446 E(T) | 4,000 | 10,000 | - | 38,000 | 555 E(T) | 4,000 | 10,000 | 38,000 | - | 626 E(T) | 10,000 | 12,000 | - | - | 555 (2) In that paragraph, in sub-paragraph (7), for “£609” substitute “£631”. (3) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2025.
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